What is the GSTR-11 Form?
GSTR-11 is the return form prepared by the individuals who have been given a Unique Identity Number (UIN), to obtain refunds under the GST law
, for all the goods and services purchased by them in India.
If a person has paid taxes twice on a single product, then such individuals can fill out the GSTR-11 Form with the details of taxes paid for inward supplies to get refunds under GST.
Who has to file GSTR-11?
Individuals who are holding a UIN (Unique Identity Number) are required to carry out the GSTR-11 form return filing process. Before proceeding on this topic, let us understand UIN in more detail.
The Unique Identity Number (UIN) is a special classification made for foreign diplomatic and embassies who are not liable to pay taxes in India. The purpose of issuing Unique Identity Number is that amount of tax collected from the bodies holding UIN is refunded to them. However, in order to ensure that the GST is refunded and paid back to them, they need to file the GSTR-11 form.
The following organizations can apply for a Unique Identity Number (UIN):
- A specialized agency of the UNO.
- A financial institution and organization notified by the United Nations (Privileges and Immunities) Act, 1947.
- A foreign embassy.
- Any other class or person notified by the commissioner.
The above organizations can apply for a UIN using the GST REG-13 form.
When is the GSTR-11 due date?
The due date of GSTR-11 is the 28th of the month in which an inward supply is received by the UIN holders. GSTR-11 filing is not a monthly process, but it depends on supplies made.
GSTR-11, compared to other GST returns filing processes is comparatively a simpler form, the main goal of this is to capture all inward supplies, such that the GST refunds can be appropriately calculated and processed.
How to File GSTR-11 form
Following are the details to be provided in the GSTR-11 form :
- UIN – The UIN (Unique Identity Number) is an identification number assigned to the notified person by the GST officials as explained above. This should be mentioned in this form.
- Name of the person having UIN – The name of the person having UIN, will get auto-populated at the time of filing return at the GST portal
- Details of inward supplies received – In this section, the person needs to provide the GSTIN number of the suppliers, from which goods or services have been purchased in the previous period by the UIN bodies. While filling the GSTIN number, the details will get auto-populated from the GSTR-1 return form which is furnished by the suppliers. The UIN holders cannot add / modify details in this section.
- Refund amount – Refunded amount will get auto calculated here. For that to happen, one needs to give their bank details for refund into the specified bank account.